Michael Healy-Rae
Question:93. Deputy Michael Healy-Rae asked the Minister for Finance the position regarding a refund in respect of a person (details supplied); and if he will make a statement on the matter. [15868/13]
View answerTax Rebates
Questions (93)
Written answers
I am informed by the Revenue Commissioners that the delay in this case arose in part from the need for additional supporting documentation. The relevant tax return (for 2011) was submitted through ROS by the taxpayer's agent on 15th November 2012. Revenue advised the agent on 4th December 2012 of the need for further documentation, and the requested documentation was received on February 28th 2013. The delay since that date is regretted, and is due to a temporary seasonal backlog of cases. The case has now been examined, and a refund will issue within a few days.
Betting Legislation
Questions (94)
Joe McHugh
Question:94. Deputy Joe McHugh asked the Minister for Finance if he will advise Dáil Éireann of his plans for fair and transparent taxation of gambling here; if he will refer specifically to online gambling; and if he will make a statement on the matter. [15870/13]
View answerWritten answers
Betting is the only form of gambling subject to taxation in the form of excise duty. The Finance Act 2011 provides for the taxation of bets that remote bookmakers enter into with persons in the State. This means, for example, that a business which engages in online bookmaking and which accepts bets from people in this country will be liable for betting duty on those bets, irrespective of where that business is based. The existing betting duty (1%) will be applied to such bets. The Finance Act also provides for the taxation of Betting Exchanges under the new arrangements; however the calculation of the tax will take account of their particular business model, in other words a 15% tax on the commission charged. In addition, excise duties are being applied to the granting and renewal of remote bookmakers’ and remote betting intermediaries’ licences.
The Betting (Amendment) Bill, which will establish the regulatory framework for the licensing regime, was published in July last year. Since that date work has been continuing by officials of my Department and Revenue on the drawing up of a number of amendments to the Bill to strengthen enforcement measures. It is my intention, given the number of amendments, to go back to Government in the very near future for approval to republish the Bill.
The Deputy will be aware that under the EU Technical Standards and Regulations Directive it will be necessary to show the published Bill to the EU Commission and other Member States, which could take 3 months for clearance. However, I hope to use this time to progress the Bill through the Dáil subject to scheduling agreement between the Whips. The tax changes provided for in the Finance Act can only be implemented once the Betting (Amendment) Bill is enacted.
Fuel Laundering
Questions (95)
Brendan Smith
Question:95. Deputy Brendan Smith asked the Minister for Finance if he is satisfied that the powers assigned to the Revenue Commissioners and other statutory agencies are adequate to deal with illegal trading in diesel and other fuel products which results in a major financial loss to the Exchequer and distorts trade on a local basis; the proposals, if any, he intends to introduce to deal with these issues; and if he will make a statement on the matter. [15889/13]
View answerWritten answers
I am advised by the Revenue Commissioners, who have responsibility for the collection of mineral oil tax and for tackling the illicit trade in mineral oil products, that they are very aware of the threat that illegal activity in diesel and other fuel products poses to the Exchequer and to legitimate businesses. The main form of criminality in this area is the laundering of marked gas oil whereby the marker is removed from the gas oil and the laundered product is then sold as auto-fuel. As well as impacting negatively on the exchequer and on legitimate business, the laundering of marked fuel threatens the environment through the waste sludge that it generates. In addition, laundered fuel can damage the engines of vehicles in which it is used. Combating this activity is a major priority for Revenue and considerable success has been achieved in this area.
Revenue officers have extensive powers to deal with this criminal activity, including the power to search premises and to stop, examine and search vehicles; take samples of mineral oil and question the owners or persons in charge of, or present in relation to, vehicles or premises. Revenue officers have the power also to detain and seize mineral oil products and any vehicle in which such products are found.
Revenue officers have powers of arrest where a person has committed certain mineral oil tax offences, for example, where a person, without the consent of the Revenue Commissioners, removes or attempts to remove, or is knowingly concerned in removing or attempting to remove, any marker from any mineral oil, or knowingly deals in mineral oil from which a marker has been removed, or to which anything has been added in order to impede identification of the marker, or keeps or has prohibited goods on any premises or other land or on any vehicle. Revenue officers can raise assessments also on the amount of excise duty payable where they believe a person has an excise duty liability.
In early 2011, in response to the escalation of the fuel laundering threat, Revenue strengthened the fuel-licensing regime for auto fuel traders, with effect from September 2011, to limit the ability of the fuel criminals to get laundered fuel onto the market. Following the enactment of new licensing provisions in the Finance Act 2012, this regime was strengthened further and a new licensing regime was introduced for marked fuel traders in October 2012, which is designed to limit the ability of fuel criminals to source marked fuel for laundering. Under the provisions of the Finance Act 2012, Revenue also introduced new supply chain controls from January 2013. These controls require all licensed fuel traders, whether dealing in road fuel or marked fuel, to make monthly electronic returns to Revenue of their fuel transactions. This information will provide assurance about the distribution of all fuels and identify suspicious or anomalous transactions and distribution patterns.
In the period 2011 to 2012, Revenue closed 89 auto fuel retail outlets because they were unlicensed or operating in breach of licensing conditions. In this period Revenue also seized over 2 million litres of fuel and detected and closed 20 oil laundries. In view of the links between organised criminals and the illegal fuel trade, Revenue works closely with An Garda Síochána and other law enforcement agencies. A Cross-Border Fuel Fraud Enforcement Group, involving all relevant agencies from the State and from Northern Ireland, facilitates co-operation among these agencies in dealing with the illegal fuel trade. Arising from its work, a number of groups operating in both jurisdictions and involved in the production and distribution of laundered diesel, have been targeted for investigation.
In addition, Revenue is working in close co-operation with Her Majesty’s Revenue and Customs on obtaining an improved and more effective fuel marker. A Memorandum of Understanding was signed in May 2012 on a joint approach to seeking a new marker for rebated fuel and a joint 'Invitation to Make Submissions' (IMS) issued in June 2012 for this purpose. The final date for submissions was 30 November 2012. The IMS generated international interest and twelve submissions were received by the closing date. These submissions are being evaluated at present.
I am informed by Revenue that the effectiveness of the new rules will be closely monitored and evaluated. If, as a result of this evaluation or due to other developments in this illicit trade, Revenue bring forward further proposals for additional powers then my record in this area shows that any such proposals will be given favourable consideration in the context of future Finance Bill provisions.
Tax Collection
Questions (96)
Bernard Durkan
Question:96. Deputy Bernard J. Durkan asked the Minister for Finance if a person (details supplied) in County Kildare is required to make tax return for 2011 in view of the fact that they ceased trading in the 2009-10 tax year; and if he will make a statement on the matter. [15922/13]
View answerWritten answers
I am advised by the Revenue Commissioners that they registered the person concerned for income tax in May 2010, following receipt of a notification from that person that they had commenced to trade on 26 April 2010. I am further advised that the Revenue Commissioners have not been informed that trading has ceased and they have accordingly written to the person concerned for clarification.
Ministerial Meetings
Questions (97)
Finian McGrath
Question:97. Deputy Finian McGrath asked the Minister for Education and Skills if he will meet a delegation of parents from Down Syndrome Ireland. [15761/13]
View answerWritten answers
I wish to advise the Deputy that officials at my Department have held a number of meetings with Down Syndrome Ireland in recent years, in order to consider issues regarding the provision of educational services for children with Down syndrome. I, and my Department, will consider any further requests from parents or bodies representing children with Down syndrome to meet further to consider these issues.
Vocational Education Committees Expenditure
Questions (98, 99)
John Paul Phelan
Question:98. Deputy John Paul Phelan asked the Minister for Education and Skills the total amount of funding provided to or expended by vocational education committee and-or other bodies under his remit on training for child care staff; and if he will make a statement on the matter. [15763/13]
View answerJohn Paul Phelan
Question:99. Deputy John Paul Phelan asked the Minister for Education and Skills the total amount of expenditure by vocational education committees on training for child care staff, as reported in the annual returns from the vocational education committees; and if he will make a statement on the matter. [15764/13]
View answerWritten answers
I propose to take Questions Nos. 98 and 99 together.
My Department provides funding to Vocational Education Committees (VECs) and FÁS to provide a range of full-time and part-time further education and training (FET) courses, including courses in childcare to enable people to develop their skills or improve their existing skills to meet the changing needs of the labour market. Full time childcare courses are offered by VECs under the Post Leaving Certificate (PLC) programme while part time or modular childcare courses are provided under the Back to Education Initiative (BTEI) programme. In addition VECs also offer education courses, including childcare courses, under a self financing arrangement where the costs are met from fees charged to learners. VECs do not make returns to my Department on the cost of individual courses therefore the information requested by the Deputy is not available in relation to VECs. A range of childcare courses are also provided by FAS. Information in relation to funding provided for these courses is currently being collated and will be forwarded directly to the Deputy when available.
Schools Building Projects Status
Questions (100)
Catherine Byrne
Question:100. Deputy Catherine Byrne asked the Minister for Education and Skills if he will provide an update on a school (details supplied) in Dublin 8 which was included in last year's list for new school buildings; when a design team will be appointed; and if he will make a statement on the matter. [15771/13]
View answerWritten answers
The school project referred to by the Deputy is included in the 5 year capital programme and is scheduled to progress to construction in 2014/15. The OPW had agreed to deliver a number of schools including the school referred to by the Deputy and the process of consultation with the relevant stakeholders on the timeframe for the delivery of these schools will commence shortly.